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use tax

Use tax is a tax imposed by state taxing authorities on the purchase of goods outside the taxpayer’s state of residence when sales tax is not collected on the transaction. Use taxes are generally designed to discourage the purchase of goods that are not subject to sales tax.

In Oregon, there is no statewide sales tax, and consequently, the state does not impose a use tax on purchases made outside of the state. This means that individuals and businesses in Oregon are not required to pay a tax to the state for goods purchased out of state, even if no sales tax was collected at the time of purchase. This is in contrast to many other states where use tax complements the sales tax to ensure that the state collects revenue on goods used within the state that were not taxed at the point of sale. Since Oregon does not have this tax structure, residents and businesses enjoy the benefit of not having to pay sales or use taxes on their purchases, regardless of where the goods were bought.

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Taxes

use tax

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Taxes

use tax

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